ABSTRACT:An efficient and effective management should not be satisfied with a particular year of performance, but should try to discover the possible profit earning capacity of the business. In order to achieve the objective, the management should compare its current performance with the performance of the previous year and identify the positive and negatives of the business. The weakness and any short–comings should be identified and removed and plus points should strengthen further. The research entitled Profitability Analysis which is conducted in Whirlpool of India Ltd and Compared with Selected Competitor. Secondary data were adopted in this research. This research is of analytical methods used to analyze the profitability at Whirlpool of India Ltd and compare it with selected competitors..